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Free Tools/HSN Code Finder/Chapter 87/HSN 8704
HSN 87044-Digit Heading

HSN 8704: Motor vehicles for the transport of goods – GST Rate

HSN 8704 covers motor vehicles for the transport of goods. GST on HSN 8704 is 18% (rates effective 22 September 2025). This heading has 32 tariff items, for example 8704 10 10, 8704 10 90 and 8704 21 00.

Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 8704

18%CGST 9% + SGST 9% / IGST 18%

Motor vehicles for the transport of goods, including Refrigerated motor vehicles

Reference: Schedule II, S. No. 540 (Spec: 8704)
Other entries in this chapter (2)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

Reference: Schedule I, S. No. 440 (Spec: 87)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

Reference: Schedule I, S. No. 441 (Spec: 87)

Sub-Headings & Tariff Items Under 8704

Showing 45 sub-classification codes with complete hierarchy descriptions.

8704106-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Dumpers Designed For Off-Highway Use :

870410108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Dumpers Designed For Off-Highway Use : > With Net Weight (Excluding Pay-Load) Exceeding 8 Tonnes And Maximum Pay-Load Capacity Not Less Than 10 Tonnes

870410908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Dumpers Designed For Off-Highway Use : > Other

8704216-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes

870421008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes > G.V.W. Not Exceeding 5 Tonnes

870421108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Refrigerated

870421208-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Three-Wheeled Motor Vehicles

870421908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Other

8704226-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes:

870422008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes: > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes:

870422118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes: > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Lorries And Trucks Refrigerated

870422198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes: > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Lorries And Trucks Other

870422908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes: > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Other

8704236-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 20 tonnes

870423008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 20 tonnes > G.V.W. Exceeding 20 Tonnes

870423118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 20 tonnes > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Refrigerated

870423198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 20 tonnes > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other

870423908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 20 tonnes > Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes Other

8704316-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes

870431008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes > G.V.W. Not Exceeding 5 Tonnes

870431108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes : Refrigerated

870431208-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes Three-Wheeled Motor Vehicles

870431908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. not exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes Other

8704326-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 5 tonnes

870432008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 5 tonnes > G.V.W. Exceeding 5 Tonnes

870432118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Lorries And Trucks Refrigerated

870432198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Lorries And Trucks Other

870432908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > g.v.w. exceeding 5 tonnes > Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Other

8704416-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Not Exceeding 5 Tonnes

870441008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Not Exceeding 5 Tonnes > G.V.W. Not Exceeding 5 Tonnes

8704426-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes

870442008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes > G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes

8704436-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 20 Tonnes

870443008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 20 Tonnes > G.V.W. Exceeding 20 Tonnes

8704516-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W.Not Exceeding 5 Tonnes

870451008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W.Not Exceeding 5 Tonnes > G.V.W.Not Exceeding 5 Tonnes

8704526-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes

870452008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > G.V.W. Exceeding 5 Tonnes > G.V.W. Exceeding 5 Tonnes

8704606-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Other With Only Electric Motor For Propulsion

870460008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Other With Only Electric Motor For Propulsion > Other With Only Electric Motor For Propulsion

8704906-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Other :

870490118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Other : > Refrigerated

870490128-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Other : > Electrically Operated

870490198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Other : > Other

870490908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Goods > Other : > Other

Other Headings in Chapter 87

HSN 8701
Tractors (Other Than Tractors Of Heading 8709)
HSN 8702
Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver
HSN 8703
Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars
HSN 8705
Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)
HSN 8706
Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705
HSN 8707
Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705
HSN 8708
Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705
HSN 8709
Works Trucks, Self-Propelled, Not Fitted With Lifting Or Handling Equipment, Of The Type Used In Factories, Warehouses, Dock Areas Or Airports For Short Distance Transport Of Goods, Tractors Of The Type Used On Railway Station Platforms, Parts Of The Foregoing Vehicles
HSN 8710
Tanks And Other Armoured Fighting Vehicles, Motorised, Whether Or Not Fitted With Weapons, And Parts Of Such Vehicles
HSN 8711
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars;
HSN 8712
Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised
HSN 8713
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled
HSN 8714
Parts And Accessories Of Vehicles Of Headings 8711 To 8713
HSN 8715
Baby Carriages And Parts Thereof
HSN 8716
Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof
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